4.13 Managing capital spending on an annual basis reduces capital planning flexibility. Some capital investments are likely to be long term with spending over several years to improve the capacity and productivity of health services. However, the Department manages capital spending on an annual basis without the ability to carry forward unspent resources. This reduces the flexibility of the Department to manage capital investment on a long-term basis. The NAO's report Improving government's planning and spending framework provided recommendations on integrating planning and spending to deliver long-term value for money for taxpayers and on realistic medium-term planning and prioritisation by departments.9
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9 Comptroller and Auditor General, Improving government's planning and spending framework, Session 2017–2019, HC 1679, National Audit Office, November 2018.